请高手给翻译一下,急用,谢谢

来源:百度知道 编辑:UC知道 时间:2024/06/07 02:59:35
内容摘要:2000年公允价值在我国的会计准则中曾经出现过,但是由于实践中利润操纵等问题导致2002年的企业会计准则中将公允价值取消,06年颁布的《企业会计准则》又将其重新引入,一方面满足了国际市场对我国经济软环境的要求,同时也满足了报表使用者对信息质量日益增长的要求。公允价值更加广泛地应用是我国会计准则发展的必然趋势,其必将对我国经济产生重大影响。本文将从公允价值的基础理论出发,以投资性房地产为媒介,揭示公允价值对于我国经济的影响。
关键词:公允价值,投资性房地产

Content abstract: in 2000 the sound value had appeared in our country's accounting standards, but because practices business accounting who questions and so on profit operation caused in 2002 in the criterion the sound value to cancel, 06 year promulgation "Business accounting Criterion" introduced it, on the one hand has satisfied the international market to our country economical soft environment request, simultaneously has also satisfied the report form user the request which grew day by day to the information quality. The sound value widely applies is our country accounting standards development inevitable trend, its will certainly to have the major impact on our country economy. This article will embark from sound value's basic theory, take the investment real estate as the medium, the revelation sound value regarding our country economy influence.

Key words,sound value,investment based real estate